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Archive Presentation  l  Booklet  l  PowerPoint Presentation

Webinar Package Fee (incl GST)
$255 - NZLS members and Associate members
$305 - Non-members

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Webinar Archive Presentation

This seminar will provide tax education covering four areas:

• Tax drivers in structuring foreign investment into New Zealand
• Latest charity and not-for-profit developments
• Topical tax compliance and enforcement issues
• Current tax issues in relation to property

Tax issues affecting foreign investment into New Zealand will be explored using a case study of a New Zealand farm acquisition by an overseas investor. The aim of the case study will be to provide a basic understanding of tax issues relevant to the selection of an investment entity, funding and repatriation of profits.

The latest tax developments in relation to charities and other not-for-profits will then be covered, including charitable status issues, the ins and outs of the various tax concessions available to charities and other not-for-profits, and current IRD compliance and policy work in this area.

The following tax compliance and enforcement issues will be addressed:

• IRD’s powers to request documents under s 17 of the Tax Administration Act 1994
• The limits of taxpayer reliance on IRD advice
• The implications of IRD’s draft interpretation statement on tax residency (focusing on individuals)

The seminar will conclude with an update on topical property-related tax issues, in particular significant changes to the treatment of land-related payments such as lease inducement and transfer payments and payments in relation to easements and profits-à-prendre.

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Booklet

Introduction

PowerPoint Presentation